Dr Roby Sawyers, PhD, CPA, CMA, is a professor in the Department of Accounting at North Carolina State University. He earned his undergraduate accounting degree from the University of North Carolina at Chapel Hill, his MA from the University of South Florida and his PhD from Arizona State University. Dr Sawyers has taught a variety of undergraduate and graduate tax courses at both NC State and UNC-Chapel Hill and has served as a visiting professor in the International Management Program at the Catholic University in Lille, France, and the Vienna School of Economics and Business (Wirtschaftsuniversitat Wien). He has taught continuing education courses for the AICPA, NCACPA, BDO Seidman, McGladrey and Pullen, Dixon, Hughes Goodman, KPMG and PricewaterhouseCoopers. In addition to co-authoring FEDERAL TAX RESEARCH, Dr Sawyers is a frequent contributor for leading academic, policy and professional tax journals. Dr Sawyers has been an active member of the AICPA's Tax Division, has served on the Tax Executive Committee, has chaired the Trust, Estate and Gift Tax Technical Resource Panel and has chaired the AICPA's task force on estate tax reform. He has also been active in tax policy issues in North Carolina, serving as the Chief of Staff for the North Carolina General Assembly's State and Local Fiscal Modernization Study Commission and as an advisor to the General Assembly's Joint Select Committee on Economic Development Incentives and North Carolina's Economic Development Board. Steven Gill is an associate professor in the Charles W. Lamden School of Accountancy at the Fowler College of Business at San Diego State University. He received a B.S. in accounting from the University of Florida (Gainesville, FL), an M.S. in taxation from Northeastern University (Boston, MA) and a Ph.D. in accounting (University of Massachusetts). Prior to entering academia, Dr. Gill worked for twelve years in the field of accounting, including roles in public accounting, internal audit, corporate accounting and, ultimately, vice president of finance. Dr. Gill's research interests include a concentration in taxation, including mutual funds and college savings (529) plans and wider interests in tax compliance behavior. He has taught both undergraduate and graduate levels and his teaching interests include taxation and both financial and managerial accounting. Dr. Gill serves as the author of INCOME TAX FUNDAMENTALS, co-author of FEDERAL TAX RESEARCH and editor for the 2019 SOUTH-WESTERN FEDERAL TAXATION series.
